Towards a Comprehensive Framework for Environmental Management Accounting: Links Between Business Actors and Environmental Management Accounting Tools
Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research
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Articles of Merit 2003 Competition. New York, NY: International Federation of Accountants, 2003. p. 93-109.
Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research
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TY - CHAP
T1 - Towards a Comprehensive Framework for Environmental Management Accounting
T2 - Links Between Business Actors and Environmental Management Accounting Tools
AU - Burritt, Roger
AU - Hahn, Tobias
AU - Schaltegger, Stefan
PY - 2003
Y1 - 2003
N2 - This article develops a comprehensive framework for environmental management accounting (EMA) linking business actors and EMA tools. The proposed framework provides structure for managers to understand and assess the variety of environmental management accounting tools that have been developed to date, with the intention of encouraging their adoption. The framework systematically integrates two major components of environmental management accounting - monetary environmental accounting (MEMA) and physical environmental accounting (PEMA)...
AB - This article develops a comprehensive framework for environmental management accounting (EMA) linking business actors and EMA tools. The proposed framework provides structure for managers to understand and assess the variety of environmental management accounting tools that have been developed to date, with the intention of encouraging their adoption. The framework systematically integrates two major components of environmental management accounting - monetary environmental accounting (MEMA) and physical environmental accounting (PEMA)...
KW - Sustainability sciences, Management & Economics
KW - Umweltbezogenes Management
KW - Management Accounting
M3 - Contributions to collected editions/anthologies
SN - 1-931-949-05-0
SP - 93
EP - 109
BT - Articles of Merit 2003 Competition
PB - International Federation of Accountants
CY - New York, NY
ER -